The research aims to achieve a set of objectives, the most important of which is to educate the management of companies operating in the private sector about the advantages and risks of using creative accounting practices, as on the one hand they serve the interests of the company and improve its image, and on the other hand it exposes it to the risks of non-compliance with tax laws and legislation or the risks of default and bankruptcy as a result of exploiting gaps and flexibility in the application Accounting standards, and in line with the objectives and through the research problem that was formulated in the form of a question (Are their creative accounting practices that are reflected in the honesty and fairness of financia

Objective: Rheumatoid arthritis (RA) patients have increased morbidity and mortality from premature cardiovascular (CV) disease (CVD). Framingham risk score (FRS) is a simplified coronary prediction tool developed to enable clinicians to assess the risk of a cardiovascular event and to identify candidate patients for risk factors modifications worldwide. The predictive ability of the FRS varies between populations, ethnic groups, and socio-economic status. The aim of this study is to find if there is any correlation between the Framingham risk score and the inflammatory and biochemical parameters used to measure disease activity and functional ability in Iraqi patients with active RA.

Objective: The descriptive study was used to evaluate nursing staff performance in cardiac care units at teaching
and non teaching hospitals in kirkuk city: A comparative study.
Methodology: A descriptive study was used to evaluate nursing staff performance in cardiac care units. The study
was conducted from December 29th
, 2013 up to the 27th of Apr. 2014. A non-probability (purposive) sample of
(44) nurses who work in cardiac care unit at Azady teaching Hospital and Kirkuk general Hospital was evaluated by
a questionnaire which consisted of two parts; the first part is concerned with the demographic characteristics of
the nurses and the second part concerned Observation check list for evaluation nursing staff Perfo

The research aims to know the concept of politic behavior as one of the important behaviours in the different fields and sectors. It is considered to be part of the organizatial work to face the expected  risks. It includes two group of factors personal (self –monitors, locus of control ,expectation s of success, perceived job alternatives)and organizational(promotion ,division resources,role  ambiguity ,democratic decision)studied by the researcher  in the frame of the relationship with the variable  of display  continuous trust matain which includes two variable (build trust mantain, display  trust continuouness)through applied frame by random sample consists of (90)employee  at Farouq State

 The experiment was carried out in the field of botanical garden belonging to the Department of Biology Sciences, College of Education for Pure Science -Ibn AL-Haitham ,Baghdad University. for the growing season. 2014 -2013 to study the effect of the electromagnetic field which included five different intensities (0,5,10,15,20) MT and three periods of time, namely, (1,2,3) an hour and their interaction on  some of the morphological characteristics of the safflower plant . designed experiment by Randomized Complete Block Design (RCBD) and three replicates per treatment, compared to the average using  less significant difference at the level of probability (0.05) , the results showed the following:- 1-Exposing seeds to diffe

The increase the rates of natural growth, urbanization and continuous migration, this has generated constant pressure and, as a result, the capital city of Baghdad faces a number of challenges related to its urban environment, including the challenge of acquiring real estate.

 and this research examines the impact of these holdings, representing the main base from which the various projects originate Urban in all areas (economic, social, and recreational).

this leads us to the research problem of the obstacles that arise during the process of acquiring real estate to carry out development projects, and to achieve the objectives of research, namely (work to create a regulatory methodology

The study showed a significant rise in the proportion of the labor force in agriculture
activity among the detailed economic activities in 1997 with a rate (%28.9), and then
decreased to (%18.8) in 2011, and this belong to the deterioration of agriculture and the
transition to the other economic activities.
2- The highest percentage of male's participation in year 1997 obtained by the activity (A),
which is represented by agriculture , where was (%30.0) while the highest percentage of
female's participation has been brought by the activity (M) which is represented education
with a rate (% 47.9). while in 2011 that the highest proportion of males' concentration
obtained by the activity (L) with a rate (%23.1) while

        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

Abstract: In the current research the absorption and fluorescence spectrum of Coumarin (334) and Rhodamine (590) in ethanol solvent at different concentration (10-3, 10-4, 10-5) M had been studied. The absorption intensity of these dyes increases as the Concentration increase in addition to that the spectrum was shifted towards the longer wavelength (red shift). The energy transfer process has been investigated after achievement this condition. The fluorescence peak intensity of donor molecule was decrease and its bandwidth will increases on the contrary of the acceptor molecule its intensity increase gradually and its bandwidth decreases as the acceptor concentration increase.

In many industries especially oil companies in Iraq consumed large quantities of water which will produce oil-contaminated water which can cause major pollution in agricultural lands and rivers. The aim of the present work is to enhance the efficiency of dispersed air flotation technique by using highly effective and cost-efficient coagulant to treating gas oil emulsion. The experimental work was carried out using bubble column made of Perspex glass (5cm I.D, 120cm height). A liquid was at depth of 60cm. Different dosage of sawdust +bentonite at ratio 2:1 (0.5+ 0.25; 1+ 0.5 and 2+1) gm and alum at concentration (10,20and30mg/l) at different pH ( 4 and 7) were used to determine optimum dosages of coagulant. Jar test exper